Research On Optimization Of Tax Service In China

Tax service is a topic of general interest in tax theoretical field and tax authorities. It is also a new trend in the development of modern taxation administrative system in many countries. China's tax department has set a philosophy that the taxpayer's demands is the center, the management concept is changing from managed-traditional to service, formed a unique tax-service system. As an important part of the modern tax administration, tax service is the most important way which can satisfy the need of modern public administration, provide the high-quality public service, optimize the tax environment, guide the taxpayer follow the law of taxation and practice the principle of modern taxation. Tax service is extremely important for setting up the new structure of modern taxation.This thesis consists of six parts.The first part, introduction. The author introduces the purpose and significance, status and literature review, research method and framework of this thesis.The second part, the expatiation of the theory of tax service. It explains the importance of optimizing tax service and the theory of tax compliance, process reengineering and performance management. It elaborates the theories, the definition, the necessity and the principles of tax service respectively.The third part, present situation of tax service in our country. Looked back the history of tax service in our country, affirming the achievement we have obtained, elaborating the weakness of our tax service currently.The fourth part, the experience of tax service abroad. Summed up the experience of the Tax Service in the United States, Canada, Australia, Japan.The fifth part, conceived tax service system of our country. According to the existing problem, we will study from the successful way of the developed countries, put forward to set up our tax service system.The sixth part is concluding remark.For the theme of tax service, the author researches theory to practical problems, and shows theory with practice, drawing to breakthrough innovation based on the views of domestic and foreign scholars.At first, the author expands the service tax base with the introduction of tax compliance theory, business process reengineering and performance management theory based on the public finance theory and new public management theory. He conducts in-depth exploration, combined with the interests of taxpayers and the building of a harmonious society, analyzes the economic effects and social effects to guide the practice of tax service.The second, the author believes the original tax payment service is not only task of tax department to implement, from government services to social services, from the requirement of taxpayers to social groups, enriches the content of tax services. Meanwhile, he measures in details and takes many new initiatives of strong practical significance in the research and analysis of the tax services.